---
title: HB 29. Colquitt County; school district ad valorem tax; provide homestead exemption
collection: bills
id: 2025-2026/hb29
cite_as: HB 29, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb29
md_url: https://georgiacommons.org/bills/2025-2026/hb29.md
text_url: https://georgiacommons.org/bills/2025-2026/hb29/text
source_url: https://www.legis.ga.gov/legislation/69309
date: 2025-05-14
status: passed
corpus_version: bills-2026-08-28
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 881
omitted_url: https://georgiacommons.org/bills/2025-2026/hb29.md?full=1
bill_number: HB 29
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-14
last_action: Effective Date 2025-05-14
sponsors:
  - Charles Cannon
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB29/2025
upstream_id: 1916785
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Colquitt County
  - school funding
  - local referendum
---

# HB 29. Colquitt County; school district ad valorem tax; provide homestead exemption

## Text

25 LC 62 0020/AP
House Bill 29 (AS PASSED HOUSE AND SENATE)
By: Representative Cannon of the 172nd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Colquitt County school district ad valorem taxes1
for educational purposes in the amount of $10,000.00 of the assessed value of the homestead2
for residents of that school district; to provide for definitio n s ; t o s p e c i f y t h e t e r m s a n d3
conditions of the exemption and the procedures relating thereto; to provide for applicability;4
to provide for compliance with constitutional requirements; to provide for a referendum,5
effective dates, automatic repeal, mandatory execution of elect ion, and judicial remedies6
regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for7
other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Ad valorem taxes for educational purposes" means all ad v alorem taxes for12
educational purposes levied by, for, or on behalf of the Colquitt County school district,13
except for any ad valorem taxes to pay interest on and to retir e county school district14
bonded indebtedness.15
H. B. 29
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25 LC 62 0020/AP
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of16
the O.C.G.A., as amended, with the additional qualification that it shall include not more17
than five contiguous acres of homestead property.18
(b) Each resident of the Colquitt County school district is gr anted an exemption on such19
person's homestead from Colquitt County school district ad valo rem taxes for educational20
purposes in the amount of $10,000.00 of the assessed value of such homestead. The value21
of that property in excess of such exempted amount shall remain subject to taxation.22
(c) A person shall not receive the homestead exemption granted by subsection (b) of this23
section unless such person or person's agent files an application with the tax commissioner24
of Colquitt County, gi ving such information relative to receivi ng such exemption as will25
enable the tax commissioner of Colquitt County to make a determination regarding the initial26
and continuing eli gibility of such pe rson for such exemption. The tax commissioner of27
Colquitt County shall provide application forms for this purpose.28
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of29
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year30
so long as the person granted the homestead exemption under subsection (b) of this section31
occupies such residence as a homestead. After a person has filed the proper application as32
provided in subsection (c) of this section, it shall not be nec essary to make application33
thereafter for any year, and such exemption shall continue to be allowed to such person. It34
shall be the duty of any person granted the homestead exemption under subsection (b) of this35
section to notify the tax commissioner of Colquitt County in the event that such person for36
any reason becomes ineligible for such exemption.37
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any38
state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem39
taxes for municipal purposes, or independent school district ad valorem taxes for educational40
purposes. The homestead exemption granted by subsection (b) of this section shall be in lieu41
of and not in addition to the homestead exemption provided in C ode Section 48-5-44, but42
H. B. 29
- 2 -
25 LC 62 0020/AP
shall be in addition to any other homestead exemption applicable to Colquitt County school43
district ad valorem taxes for educational purposes.44
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years45
beginning on or after January 1, 2027.46
SECTION 2.47
In accordance with the requirements of Article VII, Section II of the Constitution of the State48
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority49
vote in both the Senate and the House of Representatives.50
SECTION 3.51
The election superintendent of Colquitt County shall call and conduct an election as provided52
in this section for the purpose of submitting this Act to the electors of the Colquitt County53
school district for approval or rejection. The election superi ntendent shall conduct that54
election on the date of the general primary in 2026 and shall issue the call and conduct that55
election as provided by general law. The election superintende nt shall cause the date and56
purpose of the election to be published once a week for two weeks immediately preceding57
the date thereof in the offici al organ of Colquitt County. The ballot shall have written or58
printed thereon the words:59
"( ) YES60
61
( ) NO62
63
Shall the Act be approved which provides a homestead exemption from
Colquitt County school district ad valorem taxes for educational purposes
in the amount of $10,000.00 of the assessed value of the homest ead for
residents of that school district?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring64
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on65
such question are for approval of the Act, Section 1 of this Act shall become of full force and66
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted67
H. B. 29
- 3 -
25 LC 62 0020/AP
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall68
be automatically repealed on the 365th calendar day following the election date provided for69
in this section. The expense of such election shall be borne by Colquitt County. It shall be70
the election superintendent's duty to certify the result thereof to the Secretary of State. The71
provisions of this section shall be mandatory upon the election superintendent and are not72
intended as directory. If the election superintendent fails or refuses to comply with this73
section, any elector of the Colquitt County school district may apply for a writ of mandamus74
to compel the election superintendent to perform his or her duties under this section. If the75
court finds that the election superintendent has not complied with this section, the court shall76
fashion appropriate relief requiring the election superintenden t to call and conduct such77
election on the date required by this section or on the next da te authorized for special78
elections provided for in Code Section 21-2-540 of the O.C.G.A.79
SECTION 4.80
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon81
its approval by the Governor or upon its becoming law without such approval.82
SECTION 5.83
All laws and parts of laws in conflict with this Act are repealed.84
H. B. 29
- 4 -

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

House Bill 29 would let Colquitt County voters decide whether to create a $10,000 homestead exemption from school district property taxes, pending a referendum in the 2026 general primary.

### Plain-language summary

Colquitt County homeowners currently pay school district property taxes (ad valorem taxes) on the full assessed value of their homes, minus existing exemptions. This bill would create a new exemption worth $10,000 of a home's assessed value, specifically from Colquitt County school district taxes used for educational purposes. It would not apply to state, county, municipal, or independent school district taxes, and it would not affect taxes used to pay off school bonds.
The exemption would only take effect if Colquitt County voters approve it in a referendum held during the 2026 general primary. If approved, the exemption would apply starting with the 2027 tax year. If rejected, or if the election is not held as required, the entire measure would be automatically repealed about a year after the election date. The bill also requires a two-thirds vote in both chambers of the General Assembly to pass, consistent with Georgia's constitutional rules for this kind of local tax law.

### What it does

- Creates a $10,000 homestead exemption from Colquitt County school district property taxes for educational purposes, reducing the taxable value of a qualifying home by that amount.
- Requires homeowners to apply through the Colquitt County tax commissioner and continues the exemption automatically each year unless the homeowner becomes ineligible.
- Limits the exemption to homesteads with no more than five contiguous acres, using the existing state definition of homestead (O.C.G.A. 48-5-40).
- Makes the exemption apply in place of, not on top of, the standard state homestead exemption (O.C.G.A. 48-5-44), but lets it stack with other Colquitt County school tax exemptions.
- Requires county voters to approve the exemption in a referendum during the 2026 general primary before it can take effect on January 1, 2027.
- Automatically repeals the whole Act if voters reject it or if the required election is not held, about 365 days after the election date.

### Who it affects

Homeowners who live in the Colquitt County school district and qualify for a homestead exemption, the Colquitt County tax commissioner's office, which processes applications, and the county election superintendent, who must run the 2026 referendum on the measure.

### Why it matters

If voters approve it, qualifying Colquitt County homeowners would see $10,000 shaved off the assessed value used to calculate their school district property tax bill starting in 2027, lowering that portion of their tax bill, while other local, state, and independent school taxes would stay unaffected.

### Key provisions

- Section 1 defines the exemption and applies it only to Colquitt County school district taxes for educational purposes, excluding bond repayment taxes, in the amount of $10,000 of assessed home value.
- Section 1(c) and (d) set up an application process through the Colquitt County tax commissioner, with automatic annual renewal once approved.
- Section 1(e) clarifies the exemption replaces the standard state homestead exemption (O.C.G.A. 48-5-44) but can be combined with other Colquitt County school tax exemptions.
- Section 1(f) sets the exemption to apply to tax years beginning on or after January 1, 2027.
- Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
- Section 3 requires a countywide referendum during the 2026 general primary, spells out the ballot language, and sets automatic repeal if voters reject it or the election is not properly held.
- Section 4 makes the Act effective upon the Governor's signature or becoming law without signature, except for the referendum-dependent Section 1.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: Charles Cannon
- Official page: https://www.legis.ga.gov/legislation/69309

> The history, votes, and amendments (881 characters) are at https://georgiacommons.org/bills/2025-2026/hb29.md?full=1